RW · Africa · RWF
Rwanda
Tax rates
Income Tax
30%
Top rate, progressive scale
Corporate Tax
28%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
18%
Standard rate
Source: PWC Worldwide Tax Summaries — Rwanda (Corporate, Other taxes) · as of 2026-02-18Capital Gains Tax
0%
Wealth Tax
0%
Not levied
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Rwanda using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
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Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| RWF 0 | 0% |
| RWF 720,001 | 10% |
| RWF 1,200,001 | 20% |
| RWF 2,400,001 | 30% |
Rwanda taxes employment income under a progressive PAYE schedule with a top marginal rate of 30% on annual taxable income above RWF 2,400,000 (RWF 200,000 monthly).
VAT
In practice
- Filing
The threshold for VAT registration is taxable turnover of RWF 20 million in any relevant year or RWF 5 million in a calendar quarter. VAT returns and payment are due to the Rwanda Revenue Authority monthly, by the 15th of the following month, except that taxpayers with annual turnover of RWF 200 million or less file and pay quarterly instead, within 15 days of the quarter's end (monthly filing remains available to them voluntarily).
Source: PWC Worldwide Tax Summaries — Rwanda (Corporate, Other taxes) · as of 2026-02-18- Exemptions
Exports, and supplies to privileged persons such as diplomatic missions, are zero-rated. A separate list of supplies is exempt from VAT, including clean water, health and educational goods and services, most transport services (land transport excepted), books and periodicals, financial and insurance services, residential land and building leases, and unprocessed agricultural and livestock products.
Source: PWC Worldwide Tax Summaries — Rwanda (Corporate, Other taxes) · as of 2026-02-18
Capital Gains Tax
Rwanda exempts individuals' capital gains on secondary-market transactions in listed securities, and on employee share option schemes, from taxation. Gains on other share transfers are taxed at 10% of the difference between acquisition value and sale price.
Wealth Tax
Rwanda does not levy any net wealth/worth taxes (PWC's exact wording).